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Content
February 2022, Volume 52, Issue 2
- 115-149 CFO social ties to non-CEO senior managers and financial restatements
by Yu Flora Kuang & Xiaotao Kelvin Liu & Srikanth Paruchuri & Bo Qin - 150-165 Director friendships with the CEO: are they always a threat to director integrity?
by Carolyn Strand Norman & Anna M. Rose & Jacob M. Rose & Joseph C. Ugrin - 166-200 Political corruption and annual report readability: evidence from the United States
by Hongkang Xu & Mai Dao & Jia Wu & Hua Sun - 201-220 Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives
by Aminah Abdullah & Iqbal Khadaroo - 221-222 Thank you to reviewers
by The Editors
January 2022, Volume 52, Issue 1
- 1-37 Financial capacity and the demand for audit quality
by Chee Yeow Lim & Gerald J. Lobo & Pingui Rao & Heng Yue - 38-66 The effect of enforcement action on audit fees and the audit reporting lag
by Liuchuang Li & Baolei Qi & Ashok Robin & Rong Yang - 67-93 Formal accountability, perceived accountability and aggressive reporting judgements
by Peipei Pan & Chris Patel - 94-113 The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report
by Stephen A. Zeff
November 2021, Volume 51, Issue 6-7
- 585-621 The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China
by Liansheng Wu & Jason Zezhong Xiao - 622-635 Auditing research using Chinese data: what’s next?
by Mark L. Defond & Fan Zhang & Jieying Zhang - 636-676 The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession
by Wenjun Wen & Christopher Humphrey & Amanda Sonnerfeldt - 677-706 Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China
by Wei Li & Huilong Liu & Xizi Wang - 707-743 Does access to developed audit markets improve home audit quality? Evidence from China
by Kevin Chee Keung Lam & Julia Junxia Liu & Rita Wing Yue Yip - 744-776 Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises
by Lufei Ruan & Haiyan Zhang - 777-799 Do professional risk funds affect audit quality?
by Qihui Gong & Xiaomei Han & Huihui Shen & Qiuhang Xing - 800-823 New business as a bargaining factor in audit pricing: evidence from emission trading schemes
by Jiaxing You & Xiting Wu & Le Luo & Hongtao Shen & Xiaoping Tan - 824-851 Beg your pardon? The effect of communication costs on audit quality
by Yingwen Deng & Lu Xie & Min Zhang & Yaqian Wu
July 2021, Volume 51, Issue 5
- 457-458 Introduction
by Robert Hodgkinson - 459-480 The financial reporting system – what is it?
by Michael Power - 481-483 ‘The financial reporting system’ – a practitioner view
by Mark Babington - 484-507 Preparers and the financial reporting system
by Sarah McVay & Brandon Szerwo - 508-510 ‘Preparers and the financial reporting system’ – a practitioner view
by Julia Wilson - 511-544 The role of users’ engagement in shaping financial reporting: should activists target accounting more?
by Beatriz García Osma & Cristina Grande-Herrera - 545-547 ‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view
by Jonathan Ford - 548-581 The art of conversation: the expanded audit report
by Miguel Minutti-Meza - 582-584 ‘The art of conversation: the expanded audit report’ – a practitioner view
by Allister Wilson
June 2021, Volume 51, Issue 4
- 307-346 Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts
by Omiros Georgiou & Elisavet Mantzari & Julia Mundy - 347-389 The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations
by Grant Richardson & Grantley Taylor & Ivan Obaydin & Mostafa Monzur Hasan - 390-420 Short selling prior to going concern disclosures
by Jian Huang & Lei Wang & Han Yu & Zhen Zhang - 421-456 Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market
by Andrei Filip & Alessandro Ghio & Luc Paugam
April 2021, Volume 51, Issue 3
- 237-245 Special section editorial: Enforcement of financial reporting
by Stergios Leventis & Christopher Humphrey - 246-270 Someone else’s problem? The IFRS enforcement field in Europe
by Alberto Quagli & Francesco Avallone & Paola Ramassa & Costanza Di Fabio - 271-297 The Westernisation of a financial reporting enforcement system in an emerging economy
by Catalin Nicolae Albu & Nadia Albu & Sebastian Hoffmann - 298-302 Value and profit; an introduction to measurement in financial reporting
by Andrew Lennard - 303-305 Thank you to reviewers
by The Editors
February 2021, Volume 51, Issue 2
- 127-155 Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?
by K. Hung Chan & Yingwen Guo & Phyllis Lai Lan Mo - 156-184 Industry competition and non-GAAP disclosures
by Helena Isidro & Ana Marques - 185-205 Big baths and CEO overconfidence
by Jochen Pierk - 206-236 The role of institutional investors in post-earnings announcement drift: evidence from China
by Guilong Cai & Bingxuan Lin & Minghai Wei & Xiaowei Xu
January 2021, Volume 51, Issue 1
- 1-35 Pay regulation – is more better?
by Jenny Chu & Aditi Gupta & Gilad Livne - 36-64 Corporate social responsibility reporting in China: political, social and corporate influences
by Sepideh Parsa & Narisa Dai & Ataur Belal & Teng Li & Guliang Tang - 65-95 CEO inside debt, income smoothing, and stock price informativeness
by Sydney Qing Shu - 96-125 Embedded value reporting quality and credit risk: evidence from life insurance companies
by Tsung-Kang Chen & Yijie Tseng & Yu-Shun Hung & Chun-Chi Lin
November 2020, Volume 50, Issue 7
- 641-692 Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda
by Richard Macve - 693-701 A half-century of Accounting and Business Research: the impact on the study of international financial reporting
by Christopher Nobes - 702-712 Editing Accounting and Business Research 1994–2006: the transition years in retrospect
by Ken Peasnell - 713-720 Accounting and Business Research 2006–2012: reshaping the visibility
by Pauline Weetman
September 2020, Volume 50, Issue 6
- 539-573 The monitoring role of the financial press around corporate announcements
by Nikolaos Tsileponis & Konstantinos Stathopoulos & Martin Walker - 574-607 Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure
by Susana Gago Rodríguez & Bing Guo & Gilberto Marquez Illescas & Manuel Núñez Nickel - 608-635 Corporate tax avoidance and mutual fund ownership
by Thomas Doellman & Fariz Huseynov & Tareque Nasser & Sabuhi Sardarli - 636-639 A History of Corporate Financial Reporting in Britain
by Geoffrey Whittington
July 2020, Volume 50, Issue 5
- 399-400 Introduction
by Robert Hodgkinson - 401-421 Real effects of financial reporting and disclosure on innovation
by Ana Simpson & Ane Tamayo - 422-424 ‘Real effects of financial reporting and disclosure on innovation’– a practitioner view
by Steve Cooper - 425-442 Reporting matters: the real effects of financial reporting on investing and financing decisions
by Catherine Shakespeare - 443-447 ‘Reporting Matters: the real effects of financial reporting on investing and financing decisions’ - a practitioner view
by Karl Holmes - 448-469 The real effects of financial reporting on pay and incentives
by John E. Core - 470-473 ‘The real effects of financial reporting on pay and incentives’ – a practitioner view
by Peter Smith - 474-503 The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers
by Christopher J. Napier & Christian Stadler - 504-506 ‘The real effects of a new revenue accounting standard’- a practitioner view
by Richard Veysey - 507-534 Acting in the public interest: accounting for the vulnerable
by John Burns & Stephen Jollands - 535-537 ‘Acting in the public interest: accounting for the vulnerable’ – a practitioner view
by Nicki Deeson
June 2020, Volume 50, Issue 4
- 309-341 Corporate tax reforms and tax-motivated profit shifting: evidence from the EU
by Anna Alexander & Antonio De Vito & Martin Jacob - 342-359 The effect of relative performance feedback on individual performance in team settings under group-based incentives
by María J. Sánchez-Expósito & David Naranjo-Gil - 360-395 Accounting and Business Research: the first 50 years, 1970–2019
by Stephen A. Zeff & Thomas R. Dyckman - 396-398 Thank you to reviewers
by The Editors
April 2020, Volume 50, Issue 3
- 205-237 Insider trading restrictions and earnings management
by Beatriz Garcia Osma & Elvira Scarlat & Karin Shields - 238-268 Accounting for fixed assets and investment efficiency: a real options framework
by Lufei Ruan - 269-304 Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence
by Augustine Duru & Iftekhar Hasan & Liang Song & Yijiang Zhao - 305-308 Call for Papers
by The Editors
February 2020, Volume 50, Issue 2
- 111-134 Debt covenant slack and ex-post conditional accounting conservatism
by Bong Hwan Kim - 135-178 Accounting quality and the choice of borrowing base restrictions in debt contracts
by Sunay Mutlu - 179-202 The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments
by Sammy X. Ying & Chris Patel & Peipei Pan - 203-203 2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research
by The Editors
January 2020, Volume 50, Issue 1
- 1-5 50 years of Accounting and Business Research
by Mark Clatworthy & Juan Manuel García Lara & Edward Lee - 6-34 Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files
by Mahmoud El-Haj & Paulo Alves & Paul Rayson & Martin Walker & Steven Young - 35-60 Analysts’ earnings forecasting behavior surrounding uncertain regulatory events: evidence from the Tax Reform Act of 1986
by Jennifer Howard & Praveen Sinha - 61-109 Deprivation, social class and social mobility at Big Four and non-Big Four firms
by Catriona Paisey & Nick Paisey & Heather Tarbert & Betty (H. T.) Wu
November 2019, Volume 49, Issue 7
- 753-784 Market valuations of bargain purchase gains: are these true gains under IFRS?
by Marwa Elnahass & Leonidas Doukakis - 785-817 Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?
by Guanming He & David Marginson & Xixi Dai - 818-846 On the nonlinear relation between product market competition and earnings quality
by Ying Guo & Boochun Jung & Yanhua Sunny Yang - 847-874 Financial derivatives and bank risk: evidence from eighteen developed markets
by Xing Huan & Antonio Parbonetti
September 2019, Volume 49, Issue 6
- 619-647 Conservatism in debt contracting: theory and empirical evidence
by Fernando Penalva & Alfred Wagenhofer - 648-681 The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study
by Michael J. Peel - 682-725 Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses
by Noor Hashim & Weijia Li & John O'Hanlon - 726-752 Bank loan loss accounting and its contracting effects: the new expected loss models
by Begoña Giner & Araceli Mora
July 2019, Volume 49, Issue 5
- 475-476 Introduction
by Robert Hodgkinson - 477-499 Financial scandals: a historical overview
by Steven Toms - 500-502 ‘Financial scandals: a historical overview’: a practitioner view
by Gillian Tett - 503-535 21st century scandals: towards a risk approach to financial reporting scandals
by Kees Camfferman & Jacco L. Wielhouwer - 536-539 ‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view
by Bridget Gandy - 540-561 Why do auditors fail? What might work? What won’t?
by John C. Coffee - 562-564 ‘Why do auditors fail? What might work? What won't?’: a practitioner view
by Michael Izza - 565-583 Corporate tax avoidance: is tax transparency the solution?
by Lynne Oats & Penelope Tuck - 584-586 ‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view
by Richard Murphy - 587-615 Fad or future? Automated analysis of financial text and its implications for corporate reporting
by Craig Lewis & Steven Young - 616-618 ‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view
by Sallie Pilot
June 2019, Volume 49, Issue 4
- 365-399 Auditor choice and information asymmetry: evidence from international syndicated loans
by Zhiming Ma & Derrald Stice & Rencheng Wang - 400-427 Options trades, short sales and real earnings management
by Christian Mellado-Cid & Surendranath R. Jory & Thanh N. Ngo - 428-453 Constructing institutional performance: a multi-level framing perspective on performance measurement and management
by Sven Modell - 454-473 Sharing corporate tax knowledge with external advisers
by Pernill van der Rijt & John Hasseldine & Kevin Holland
April 2019, Volume 49, Issue 3
- 245-270 Do auditors constrain intertemporal income shifting in private companies?
by Henrik Höglund & Dennis Sundvik - 271-304 Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA
by Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez - 305-341 Strategic distortions in analyst forecasts in the presence of short-term institutional investors
by Pawel Bilinski & Douglas Cumming & Lars Hass & Konstantinos Stathopoulos & Martin Walker - 342-361 Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units
by Sandria N. Tennant & Marlon R. Tracey - 362-363 Thank you to reviewers
by The Editors
February 2019, Volume 49, Issue 2
- 121-146 Overvaluation and earnings management: Does the degree of overvaluation matter?
by Chau Duong & Gioia Pescetto - 147-180 The use of earnings and operations management to avoid credit rating downgrades
by Paula Hill & Adriana Korczak & Shuo Wang - 181-205 Does it pay to remediate? An analysis of the internal and external benefits of remediation
by Robert Felix & Amanda Wilford - 206-243 Users’ legitimacy perceptions about standard-setting processes
by Sylvain Durocher & Anne Fortin & Alessandra Allini & Claudia Zagaria
January 2019, Volume 49, Issue 1
- 1-27 Processes of auditability in sustainability assurance – the case of materiality construction
by Mary Canning & Brendan O’Dwyer & George Georgakopoulos - 28-67 Audit exemptions and compliance with tax and accounting regulations
by Jeff Downing & John Christian Langli - 68-94 Do measurement-related fair value disclosures affect information asymmetry?
by Skrålan Vergauwe & Ann Gaeremynck - 95-119 Big Data and changes in audit technology: contemplating a research agenda
by George Salijeni & Anna Samsonova-Taddei & Stuart Turley
November 2018, Volume 48, Issue 7
- 727-758 The composite dividend tax rate
by Deen Kemsley & Padmakumar Sivadasan & Venkat Subramaniam - 759-781 The impact of financial reporting quality on debt maturity: the case of private firms
by Michiel De Meyere & Heidi Vander Bauwhede & Philippe Van Cauwenberge - 782-804 Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting
by David Heald & Ron Hodges - 805-839 Social comparison of cost behaviour and financial analysts
by Oveis Madadian & Walter Aerts & Tom Van Caneghem
September 2018, Volume 48, Issue 6
- 613-650 The determinants and valuation effects of classification choice on the statement of cash flows
by Andreas Charitou & Irene Karamanou & Anastasia Kopita - 651-673 The coverage assignments of financial analysts
by Tristan Roger - 674-699 Evaluating the information content of earnings forecasts
by David Ashton & Chau (Ruby) Trinh - 700-726 Controllers’ use of informational tactics
by Lukas Goretzki & Kari Lukka & Martin Messner
July 2018, Volume 48, Issue 5
- 463-464 Introduction
by Robert Hodgkinson - 465-493 The deteriorating usefulness of financial report information and how to reverse it
by Baruch Lev - 494-496 ‘The deteriorating usefulness of financial report information and how to reverse it’: a practitioner view
by Nick Anderson - 497-522 Corporate reporting and accounting for externalities
by Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer - 523-524 ‘Corporate reporting and accounting for externalities’: a practitioner view
by Paul Druckman - 525-548 The expansion of non-financial reporting: an exploratory study
by Hervé Stolowy & Luc Paugam - 549-552 ‘The expansion of non-financial reporting’: a practitioner view
by Hilary Eastman - 553-577 Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context
by Niamh M. Brennan & Doris M. Merkl-Davies - 578-581 ‘Do firms effectively communicate with financial stakeholders?’: a practitioner view
by Janice Lingwood - 582-608 Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research
by Christian Leuz - 609-611 ‘Evidence-based policy-making’: a practitioner view
by Melanie McLaren
June 2018, Volume 48, Issue 4
- 345-372 Market reactions to the closest peer firm’s analyst revisions
by Ole-Kristian Hope & Wuyang Zhao - 400-426 Why and how firms use operating cash flow in compensation
by Henri Akono & Emeka T. Nwaeze - 427-459 Money laundering and audit fees
by Ahsan Habib & Mostafa Monzur Hasan & Ahmed Al-Hadi - 460-461 Thank you to reviewers
by The Editors
April 2018, Volume 48, Issue 3
- 237-263 Why do private firms adopt IFRS?
by Moritz Bassemir - 264-298 An international study of internal audit function quality
by Like Jiang & Paul André & Chrystelle Richard - 299-320 Financial estimates against investors’ preferences: anchoring, denial and spillover effects
by Ozlem Arikan - 321-344 From joint to single audits – audit quality differences and auditor pairings
by Claus Holm & Frank Thinggaard
February 2018, Volume 48, Issue 2
- 139-170 Discretionary accounting choices: the case of IAS 19 pension accounting
by Martin Glaum & Tobias Keller & Donna L. Street - 171-189 Do analysts affect bad news timeliness?
by Alex Young - 190-224 Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits
by Muhammad Azizul Islam & Craig Deegan & Rob Gray - 225-235 Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions
by Arnold Schneider
January 2018, Volume 48, Issue 1
- 1-4 Financial analysts’ role in valuation and stewardship
by Mark Clatworthy & Edward Lee - 5-36 Does equity analyst research lack rigour and objectivity? Evidence from conference call questions and research notes
by Catherine Salzedo & Steven Young & Mahmoud El-Haj - 37-61 Modelling analysts’ target price revisions following good and bad news?
by Tuan Q. Ho & Norman Strong & Martin Walker - 62-76 Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings
by Stefan F. Schantl - 77-107 Exploration intensity, analysts’ private information development and their forecast performance
by Xiaomeng Chen & Sue Wright & Hai Wu - 108-135 How do sell-side analysts obtain price-earnings multiples to value firms?
by Yuan Yin & Ken Peasnell & Herbert G. Hunt - 136-137 Financial reporting and business communication 22nd annual conference University of Bristol, 5th–6th July 2018
by Mike Jones & Stuart Cooper
November 2017, Volume 47, Issue 7
- 1-1 Editorial Board
by The Editors - 731-751 The effects of performance report layout on managers’ subjective evaluation judgments
by Victor S. Maas & Niels Verdoorn - 752-779 The impact of revolving door practice and policy on nonprofessional investors’ perceptions of auditor independence
by Reginald Wilson - 780-809 Effects of audit partners on clients’ business risk disclosure
by Hironori Fukukawa & Hyonok Kim - 810-830 The interaction effects of firm and partner tenure on audit quality
by Josep Garcia-Blandon & Josep Maria Argiles-Bosch - 831-855 Regulatory incentives and financial reporting quality in public healthcare organisations
by Margaret J. Greenwood & Richard M. Baylis & Lei Tao
September 2017, Volume 47, Issue 6
- 617-632 On the conceptual foundations of financial reporting
by Ilia D. Dichev - 633-672 Audit committees’ social capital and financial reporting quality
by Nieves Carrera & Tashfeen Sohail & Salvador Carmona - 673-694 Accounting narratives and impression management on social media
by Jessica H. Yang & Siwen Liu - 695-729 Does obfuscating excessive CEO pay work? The influence of remuneration report readability on say-on-pay votes
by Reggy Hooghiemstra & Yu Flora Kuang & Bo Qin
July 2017, Volume 47, Issue 5
- 471-472 Introduction
by Robert Hodgkinson - 473-502 Why regulate private firm disclosure and auditing?
by Michael Minnis & Nemit Shroff - 503-505 ‘Different approaches to regulating private company financial reporting’: a practitioner’s view
by Filippo Poli - 506-537 Private company finance and financial reporting
by Ole-Kristian Hope & Dushyantkumar Vyas - 538-539 ‘Private company finance and financial reporting: what do we know?’: a practitioner’s view
by David Blair - 540-563 The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study
by Joachim Gassen - 564-564 ‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view
by The Editors - 565-584 Auditing private companies: what do we know?
by Ann Vanstraelen & Caren Schelleman - 585-587 ‘Auditing private companies’: a practitioner view
by Danielle Stewart - 588-612 Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement
by Paolo Quattrone - 613-615 Embracing ambiguity in management control and decision-making processes: a response
by Tristan Price
June 2017, Volume 47, Issue 4
- 369-400 The contents of assurance statements for sustainability reports and information asymmetry
by Stephan Fuhrmann & Christian Ott & Elisabeth Looks & Thomas W. Guenther - 401-430 The development of Chinese accounting and bookkeeping before 1850: insights from the Tŏng Tài Shēng business account books (1798–1850)
by Weipeng Yuan & Richard Macve & Debin Ma - 431-454 Understanding investors’ reliance on disclosures of nonfinancial information and mitigating mechanisms for underreliance
by Lei Dong - 455-470 The influence of textual presentation order and graphical presentation on the judgements of non-professional investors
by Andreas Hellmann & Chiing Yeow & Lurion De Mello
April 2017, Volume 47, Issue 3
- 237-267 Public re-release of going-concern opinions and market reaction
by Sarfraz A. Khan & Gerald Lobo & Emeka T. Nwaeze - 268-312 Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
by Francesco Mazzi & Paul André & Dionysia Dionysiou & Ioannis Tsalavoutas - 313-343 Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension
by Emer Curtis & Breda Sweeney - 344-368 Transformative change towards sustainability: the interaction between organisational discourses and organisational practices
by Venkateshwaran Narayanan & Carol A. Adams
February 2017, Volume 47, Issue 2
- 123-143 Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?
by Mark Billings & Christopher O’Brien & Margaret Woods & Dev Vencappa - 144-171 The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations
by Michael Burkert & Franz Michael Fischer & Florian Hoos & Karl Schuhmacher - 172-190 Capital reduction case law decisions and the development of the capital maintenance doctrine in late-nineteenth-century England
by A.J. Arnold - 191-236 The effect of financial leverage on real and accrual-based earnings management
by Seraina C. Anagnostopoulou & Andrianos E. Tsekrekos
January 2017, Volume 47, Issue 1
- 1-29 Are international accounting standards more credit relevant than domestic standards?
by Annita Florou & Urska Kosi & Peter F. Pope - 30-63 Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting
by Christopher Humphrey & Brendan O’Dwyer & Jeffrey Unerman - 64-90 On the IASB’s construction of legitimacy – the case of the agenda consultation project
by Christoph Pelger & Nicole Spieß - 91-121 Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management
by Elisabetta Ipino & Antonio Parbonetti
November 2016, Volume 46, Issue 7
- 1-1 Editorial Board
by The Editors - 703-730 Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe
by Mário Marques & Carlos Pinho - 731-759 Do corporate tax cuts increase investments?
by Laura Dobbins & Martin Jacob - 760-783 From compromise to concept? – a review of ‘other comprehensive income’
by Dominic Detzen - 784-785 Aiming for global accounting standards: the international accounting standards board, 2001–2011
by Alisdair Dobie - 786-788 Robert Henry Parker, 1932–2016
by Christopher Nobes
September 2016, Volume 46, Issue 6
- 577-600 Optimism and auditor liability
by Jochen Bigus - 601-619 Stakeholder perceptions of performance audit credibility
by Warwick Funnell & Margaret Wade & Robert Jupe - 620-664 Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices
by Shamima Haque & Craig Deegan & Robert Inglis